This is a slide presentation on Government revenue sources of bangladesh

1. Welcome to my Presentation
ON
Identify and Analyze the source of
government revenue in context of
Bangladesh

2. What is Government revenue?
• Government revenue is money received by a
government. It is an important tool of the
fiscal policy of the government and is the
opposite factor of government spending.

3. Types of Revenue
Government Revenue main Sources are divided
into various types. These are –
• Tax Revenue- revenue from various taxes
• Non Tax Revenue- Revenue from interest,
dividends, profits etc.
• Capital Receipt – Loans, Borrowing etc.

4. Sources of Revenue
• There are many sources of Revenue. These
are –
• Income taxes-
• Personal income tax
• Corporation income tax
• Taxes on payments to non-residents অনাবাসীদের
পেদেন্ট কর
• Mining and logging taxes খনননবেযা ও লন িং কর
• Other income taxes

5. Consumption taxes
• (a) General sales tax
• (b) Alcoholic beverages taxes েেযে োনীয়
কর
• (c) Tobacco tax
• (d) Amusement tax নবদনােনেূলক কর
• (e) Gasoline and motive fuel taxes যাদসানলন
এবিং উদেশ্য জ্বালানী কর
• (f) Customs duties আেোনন - রপ্তানন শুল্ক
• (g) Remitted liquor profits েুণঃস্থােন েদের লাভ
• (h) Remitted gaming profits েুণঃস্থােন প নেিং লাভ
• (i) Other consumption taxes

6. Miscellaneous consumption taxes
• Property and related taxes
• (a) General property taxes
• (b) Capital taxes
• (c) Other property-related taxes-
• Land transfer tax
• Business taxes
• Wealth transfer taxes
• Miscellaneous property-related taxes

7. Other taxes
• Payroll taxes পবতন কদরর
• Motor vehicle licenses
• Natural resource taxes and licenses
• Miscellaneous taxes-
• Agricultural insurance premiums
• Insurance premium taxes
• Hunting and fishing licenses, liquor licenses and other
licenses and permits
• Business fines and penalties
• Business donations
• Other miscellaneous taxes

8. Other Sources of Revenue
• Health and drug insurance premiums
• Contributions to social insurance plans
• Sales of goods and services
• Investment income
• Other fines and penalties
• Capital transfers from own sources
• Other donations
• Miscellaneous revenue from own sources

9. VAT
• Value Added Tax (VAT) is still the single largest
source of domestic revenue of Bangladesh.

10. Analyze the source of government
revenue of Bangladesh
• Bangladesh Government Revenues 1995-
2017
• Government Revenues in Bangladesh
increased to 182427 BDT Billion in 2016 from
148290 BDT Billion in 2015. Government
Revenues in Bangladesh averaged 64048.09
BDT Billion from 1995 until 2016, reaching an
all-time high of 182427 BDT Billion in 2016
and a record low of 15008 BDT Billion in 1995.

11. National Board of Revenue (NBR)
• The National Board of Revenue (NBR) is the
apex authority for tax administration in
Bangladesh. It was established by the father of
the nation Bangabandhu Sheikh Mujibur
Rahman under President's Order No. 76 of
1972. Administratively, it is under the Internal
Resources Division (IRD) of the Ministry of
Finance (MoF). The Secretary, IRD is the ex-
officio Chairman of NBR.

12. Problems of Source of Revenue
• Problem for Collecting Revenue Tax
• Response to Tax Avoidance
• Tax Evasion
• Evasion of value added tax (VAT)
• Control of Evasion
• Failing to Create Public Opinion on Tax
Avoidance
• Corruption of Tax officials
• Ect ect

13. Recommendation for source of
revenue in Bangladesh
• To create new source of revenue income.
• To monitor the existing sources of revenue income.
• To implement more tax rate of the imported products
or services.
• To reduce tax rate of exported products or services.
• Established a strong authority for tax collection or to
strong NBR for effective work.
• Clear and simple laws, better information and taxpayer
service to minimize taxpayer effort and compliance
cost.
• Etc etc

14. Thank you